AN ACT TO REENACT SECTION 27-7-22.42, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR QUALIFIED RAILROAD RECONSTRUCTION OR REPLACEMENT EXPENDITURES AND QUALIFIED NEW RAIL INFRASTRUCTURE EXPENDITURES, AND WHICH WAS REPEALED BY OPERATION OF LAW ON JANUARY 1, 2024; TO AMEND REENACTED SECTION 27-7-22.42, MISSISSIPPI CODE OF 1972, TO EXTEND THE DATE OF THE REPEALER ON SECTION; AND FOR RELATED PURPOSES.